Fixed assets: machinery & equipment, furniture & fixtures, real estate/ buildings, software, vehicles, Current assets: cash and cash equivalents, inventories, accounts receivable, cash in bank, prepaid expenses, Equity capital: share capital, retained earings, common stock, net profit ( loss), Liabilities: accounts payable, taxes payable, notes payable ( greater than 12 months), long-term debt, bank loans payable ( greater than 12 months), trade payable, overdraft, long-term bonds,

4.4 Balance sheet

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